What are the primary differences between activity-based costing (ABC) and traditional costing methods? How do these differences impact the accuracy of cost allocation? What is the difference between direct variable costs and direct fixed costs? Provide an example of a direct variable cost in the airline sector. Explain why the cost is a direct variable. Provide an example of a direct fixed cost in the airline sector. Explain why the cost is a fixed variable. If a flight is carrying both passengers and cargo, how would the following costs be obtained: Cost per available seat kilometers Cost per available ton kilometers